TB MC Qu. 22-110 (Algo) Brownley Company has one service...

Brownley Company has one service department and two operating (production) departments. Payroll Department costs are allocated to the two operating departments in proportion to the number of employees in each. Listed below are the operating data for the current period:

Department	Direct Expenses	Number of Employees
Payroll	$ 24,000
Milling	79,000	33
Assembly	108,400	77

The total cost of operating the Milling Department for the current period is:

Multiple Choice

• $95,800.

• $7,200.

• $16,800.

• $86,200.

• $79,000.